Articles from Journal of Accountancy (December 1, 1994)

Title	Author	Type	Words
Alabama Supreme Court rules on privity.	Baliga, Wayne	Brief Article	421
Answering tough questions.	Lacher, Carl J.		902
Asset impairment disclosures: will accounting for asset impairment lead to performance impairment?	Smith, Kimberly J.		2176
AWSCPA will promote equity within accounting, says president.		Interview	588
Banks' derivatives holdings on the rise.		Illustration	60
Caveat appraiser: computer software is great for running the numbers, but a business appraiser's own judgment is crucial to a successful effort.	Zipp, Alan		2103
Credit unions show steady growth.		Brief Article	255
Determining what constitutes "all risks and rewards" and "no significant unresolved contingencies" in a sale of mortgage servicing rights; buyouts of compensatory stock options.	Menelaides, Susan L.		1112
Developing a request for proposal.			503
Disaggregated information: time to reconsider.	Deppe, Larry A.		2488
Employment contracts are no antidote to golden parachute rules.	Willens, Robert	Brief Article	270
Expert witnesses - in jeopardy? Experts aren't always protected from lawsuits, so it pays to be informed.	Harry, Everett P.		3311
FASB issues ED on repurchase-related offsetting.		Brief Article	376
FASB proposes delay in effective date of interpretation 40.		Brief Article	328
Financial top brass leading reengineering efforts, survey finds.			525
House Banking Committee evaluates potential risks of structured notes.		Brief Article	351
IFAC issues 1994 handbook of pronouncements.		Brief Article	129
Interest rates on overpayments.	Lynch, Michael	Brief Article	344
IRS cracks down on filing fraud.		Brief Article	314
New NASBA chairman seeks better communication.			568
Ohio trial court rules for accounting firm.	Baliga, Wayne	Brief Article	340
Plugging in computer peripherals: with a SCSI, many devices can be run off the computer without a hitch.	Hunton, James E.		1040
POB advisory panel recommends ways to bolster independent audits.			721
Recent tax treaty developments.	Alek, Elizabeth		586
Relation-back doctrine ok'd for certain noncharitable gifts.	Wagenbrenner, Anne		564
SEC chairman promises more investor protection.			593
SEC seeks three candidates for accounting fellowship program.		Brief Article	216
Small businesses rely on CPAs.		Illustration	51
Tax brackets to increase in 1995.		Illustration	42
Tax glossary reflects global tax law changes.		Brief Article	249
The case for non-CPA ownership: a roundup of practitioners' opinions on why change is needed.	Dennis, Anita		1694
Valuing gifts of closely held stocks.	Fiore, Nicholas		667
When is interest on a tax deficiency deductible?	Wagenbrenner, Anne	Brief Article	239